CBEC Circular Assigning Proper Officers Is Valid As Commissioner Forms Constituent Part Of Board Issue Whether Circular No. 3/3/2017-GST assigning functions to “proper officers” under Section 168(2) read with Section 2(91) of the CGST Act is unauthorized and invalid on the premise that such assignment powers belong exclusively to the “Commissioner in Board” rather than… Read More »
Supreme Court Extends Limitation Period for Filing GST Appeal Involving FASTag Verification Issues Due to Technical Glitches Supreme Court Extends Limitation Period for Filing GST Appeal Involving FASTag Verification Issues Due to Technical Glitches Issue Whether the Supreme Court should grant an extension of time to file a statutory appeal under Section 107 against a… Read More »
Unexplained Delay in Recording Satisfaction Note Invalidates Section 153C Reassessment Proceedings Against Other Person Issue Whether a notice issued under Section 153C is legally valid when the Assessing Officer of the searched person delays recording the mandatory satisfaction note by 22 months after completing the search assessment, failing the “immediately after” test established by judicial… Read More »
Supreme Court Disposes Revenue SLP Binding Reassessment Extension Validity Under TLA Act to Rajeev Bansal Ruling Issue Whether reassessment notices issued under unamended Section 148 after April 1, 2021, for AYs 2013-14 and 2014-15 relying on TLA Act notifications are valid or time-barred under the substituted legal regime. Facts For Assessment Years 2013-14 and 2014-15,… Read More »
Supreme Court Dismisses Revenue’s SLP Against Deletion of Section 68 Penny Stock LTCG Addition Supported by Complete Documentary Evidence Supreme Court Dismisses Revenue’s SLP Against Deletion of Section 68 Penny Stock LTCG Addition Supported by Complete Documentary Evidence Issue Whether the Supreme Court should interfere with the High Court’s decision affirming the deletion of a… Read More »
SLP granted against treating receipts as salary and disallowing interest expenses lacking business nexus. Issue Whether Special Leave Petition (SLP) should be granted against the High Court’s ruling treating director’s receipts from a company as salary rather than professional/business income due to failure to produce service agreements. Whether SLP should be granted against the disallowance… Read More »
Regular bail was granted under Section 132 as charge-sheet was filed and custody exceeded nine months. Issue Whether regular bail under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 read with Section 132 of the CGST/RGST Act should be granted to an accused alleged to be involved in a large-scale GST fraud, where the charge-sheet… Read More »
Assessees must file statutory appeals against final GST assessment orders subject to 5 percent pre-deposit. Assessees must file statutory appeals against final GST assessment orders subject to 5 percent pre-deposit. Issue Whether assessees challenging final GST assessment orders can be granted a complete waiver of the statutory pre-deposit of 5 percent and allowed to bypass… Read More »
Writ petitions against GST show cause notices or final orders are not maintainable when statutory appeal remedies exist. Writ petitions against GST show cause notices or final orders are not maintainable when statutory appeal remedies exist. Issue Whether a writ petition under Article 32 of the Constitution challenging a show cause notice or a final… Read More »
Reassessment order was upheld as notice under Section 143(2) was properly issued to the assessee. Reassessment order was upheld as notice under Section 143(2) was properly issued to the assessee. Issue Whether reassessment proceedings and the resulting additions under Section 69B were vitiated for lack of jurisdiction due to non-issuance of notice under Section 143(2),… Read More »